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2007 (9) TMI 231 - AT - Central ExciseJurisdiction of Deputy Commissioner of Central Excise – territorial jurisdiction - chief criterion to determine jurisdiction is the place where the offence is committed - offence was committed by M/s. Monga Brothers Limited, who had availed irregular credit on the basis of the fake invoices by the respondent at Mandi Govindgarh – Deputy Commissioner of Central Excise, Ludhiana rightly imposed penalty on the respondent in connection with the irregular availment of the credit by “Monga Brothers”
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